Question: An auditor should design the written audit program so that a. All material transactions will be selected for substantive testing. b. Substantive tests prior to
An auditor should design the written audit program so that
a. All material transactions will be selected for substantive testing.
b. Substantive tests prior to the balance sheet date will be minimized.
c. The audit procedures selected will achieve specific audit objectives.
d. Each account balance will be tested under either tests of controls or tests of transactions.
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